外文翻譯---試析增值稅改革對(duì)中小企業(yè)的影響-wenkub.com
2025-05-07 08:45 本頁面
【正文】 既然運(yùn)輸費(fèi)用可計(jì)算抵扣 7 %的進(jìn)項(xiàng)稅額 ， 那么對(duì)企業(yè)購進(jìn)的無形資產(chǎn)允許扣除進(jìn)項(xiàng)稅額的比例可考慮定為 10 %。 (三 ) 增加抵扣項(xiàng)目 ， 對(duì)企業(yè)購進(jìn)的無形資產(chǎn)允許扣除進(jìn)項(xiàng)稅額 ， 鼓勵(lì)中小型企業(yè)技術(shù)創(chuàng)新。因此 ， 筆者建議對(duì)增值稅小規(guī)模納稅人實(shí)行免稅政策 ， 切實(shí)減輕小型企業(yè)稅收負(fù)擔(dān)。但是 ， 新增值稅條例只規(guī)定允許一般納稅人抵扣新購進(jìn)的固定資產(chǎn)、用于自制固定資產(chǎn)的購進(jìn)貨物或應(yīng)稅勞務(wù)、融資租賃獲得的定資產(chǎn)及為固定資產(chǎn)所支付的運(yùn)輸費(fèi)用的增值稅進(jìn)項(xiàng)稅額 ，而對(duì)促進(jìn)中小型企業(yè)創(chuàng)新起著重要作用的無形資產(chǎn)不給予抵扣進(jìn)項(xiàng)稅額 ,挫傷了中小型企 業(yè)技術(shù)創(chuàng)新的積極性。我國初創(chuàng)中小型企業(yè)關(guān)閉比重高和稅收負(fù)擔(dān)重與缺乏稅收政策的扶持有一定關(guān)系。我國對(duì)小型企業(yè)的稅收優(yōu)惠主要體現(xiàn)在企業(yè)所得稅中 ,而對(duì)于眾多利潤微薄甚至虧損的小型企業(yè)來說 ,增值稅及相關(guān)稅費(fèi)的負(fù) 擔(dān)更重。然而 ,生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅對(duì)各類企業(yè)的減稅效應(yīng)不相同 ,顯然 ,資本密集型的大企業(yè)減稅效果更明顯。消費(fèi)型增值稅的實(shí)施減輕了中小型企業(yè)的增值稅負(fù)擔(dān)，從而使其現(xiàn)金流得到增加，有利于緩解中小型企業(yè)資金緊張狀況。如按2020 年 16省市增值稅一般納稅人的平均稅負(fù)工業(yè)為 4. 04 %、商業(yè)為 %計(jì)算，工業(yè)小規(guī)模納稅人稅負(fù)是一般納稅人的 1. 49倍，商業(yè)小規(guī) 模納稅人稅負(fù)是一般納稅人的 。征收率的大幅下調(diào)，進(jìn)一步減輕了中小型企業(yè)的稅收負(fù)擔(dān)。一是將生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅 ， 一般納稅人新購進(jìn) (包括捐贈(zèng)和實(shí)物投資 ) 的固定資產(chǎn)、用于自制固定資產(chǎn)的購進(jìn)貨物或應(yīng)稅勞務(wù)、融資租賃獲得的固定資產(chǎn)及為固定資產(chǎn)所支付的運(yùn)輸費(fèi)用的增值稅進(jìn)項(xiàng)稅額可予以抵扣。 關(guān)鍵詞： 增值稅轉(zhuǎn)型；中小型企業(yè)；積極影響；不足；完善 7 試析增值稅改革對(duì)中小企業(yè)的影響 一、增值稅轉(zhuǎn)型及其對(duì)中小 型企業(yè)發(fā)展的積極影響 為降低納稅人稅收負(fù)擔(dān) ， 完善增值稅制度 ， 2020年 11月 5日 ， 國務(wù)院第 34次常務(wù)會(huì)議決定自 2020年 1月 1日起在全國范圍內(nèi)實(shí)施增值稅轉(zhuǎn)型改革 ， 將生產(chǎn)型增值稅轉(zhuǎn)為消費(fèi)型增值稅 ， 主要內(nèi)容是 ： 自 2020年 1月 1日起 ， 在維持現(xiàn)行增值稅稅率不變的前提下 ， 允許全國范圍內(nèi) (不分地區(qū)和行業(yè) )的所有增值稅一般納稅人抵扣其新購進(jìn)設(shè)備所含的進(jìn)項(xiàng)稅額 ,未抵扣完的進(jìn)項(xiàng)稅額結(jié)轉(zhuǎn)下期繼續(xù)抵扣 ， 同時(shí) ，將小規(guī)模納稅人征收率統(tǒng)一調(diào)低至 3 %。s startups to execute drawback policy, in order to guarantee the plete chain of valueadded tax deduction, drawback proportion by measuring finance bear ability can be determined after. (3) increase deduction project, the enterprise of intangible assets purchased input VAT deduct encourage smes technology gen Innovation. Currently VAT taxpayer accept pay business tax when the business, can touch buckle purchases tax amount of only transport business, in addition, VAT taxpayer accept pay business tax of other businesses are not deduction input tax. For small and mediumsized enterprise innovation perfect encourage tax policy, the author suggest the intangible assets purchased for enterprise ine taxes, deduct deduct a percentage shall not be lower than the transportation expenses deducted proportion. Reason has 2: it is now the business tax rate of the transfer of intangible assets for 5 %, higher than the transportation 3 % tax rate, which means that panies intangible asset purchases tax burden than transportation cost of taxes, so its DiKouLv should also higher than DiKouLv transportation expenses。s 3. 42 times. New VAT regulations has overe original VAT regulations about the unfair treatment smallscale taxpayers can juggle general VAT taxpayer and smallscale VAT taxpayer in the interests of the general taxpayer deductible, purchases fixed assets purchases tax amount of shockload of slashed smallscale taxpayers online, for small businesses to create a fair tax environment. (3) to small and medium enterprises cash flow increases, equipment updating and technology upgrades. The shortage of capital and equipment aging, backward in technology is restricted factors to the development of small and mediumsized
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